PALMIERI, District Judge.
In this action brought by the executors of the estate of Charles Newman, a refund of a portion of the estate tax heretofore paid is sought upon the ground that the Commissioner erroneously disallowed a claimed deduction for the present value of a trust remainder to charity. Both sides have moved for summary judgment.
The Undisputed Historic Facts
Charles Newman died on October 26, 1950. During his lifetime he established...
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